Alam Company is a manufacturing firm that uses job-order costing. At the beginning of the year, the company's inventory balances were as follows:

Raw materials	$	24,300
Work in process	$	73,300
Finished goods	$	27,300

The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work 45,300 machine-hours and incur $181,200 in manufacturing overhead cost. The following transactions were recorded for the year:

a.	Raw materials were purchased, $416,300.
b.	Raw materials were requisitioned for use in production, $423,000 ($380,300 direct and $42,700 indirect).
c.	The following employee costs were incurred: direct labor, $414,300; indirect labor, $60,300; and administrative salaries, $212,300.
d.	Selling costs, $141,300.
e.	Factory utility costs, $20,300.
f.	Depreciation for the year was $81,600 of which $73,300 is related to factory operations and $8,300 is related to selling, general, and administrative activities.
g.	Manufacturing overhead was applied to jobs. The actual level of activity for the year was 48,300 machine-hours.
h.	The cost of goods manufactured for the year was $1,004,300.
i.	Sales for the year totaled $1,416,300 and the costs on the job cost sheets of the goods that were sold totaled $989,300.
j.	The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold.

Required:

Prepare the appropriate journal entry for each of the items above (a. through j.). You can assume that all transactions with employees, customers, and suppliers were conducted in cash. (Round your answers to the nearest dollar amount. Omit the "$" sign in your response.)

	General Journal	Debit	Credit
a.	Raw materials inventory
	Cash
b.	Work in process inventory
	Manufacturing overhead
	Raw materials inventory
c.	Work in process inventory
	Manufacturing overhead
	Administrative salary expense
	Cash
d.	Selling expenses
	Cash
e.	Manufacturing overhead
	Cash
f.	Manufacturing overhead
	Depreciation expense
	Accumulated depreciation
g.	Work in process
	Manufacturing overhead
h.	Finished goods
	Work in process
i.	Cash
	Sales
	Cost of goods sold
	Finished goods
j.	Cost of goods sold
	Manufacturing overhead